Retirement Plan Consultant
Cetera Retirement Plan Specialists
Blue Ridge ESOP Associates
(Charlottesville VA / Telecommute)
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
David Rhett Baker
Copyright 2019 BenefitsLink.com, Inc. (but you may reprint this document in its entirety, including this statement, for any purpose)
December 16, 2019
Online at https://benefitslink.com/articles/usingweb.html
Cornell Legal Information Institute
ERISA (in Title 29)
See also this cross-reference between ERISA's section numbers and Title 29's section numbers:
Internal Revenue Code (Title 26)
Office of Law Revision Counsel, U.S. House of Representatives
The site includes "classification tables" showing which U.S. Code sections have been
affected by recent legislation.
Government Printing Office
Tax Information for the Benefits Practitioner (a section of the IRS web
Final and Temporary IRS Regulations
Proposed IRS Regulations still open for comment are published in the Federal Register (see "Federal Register," later in this document). Proposed regs that are still open for public comment are listed at https://www.regulations.gov/
Revenue Rulings, Revenue Procedures, and Announcements
Revenue rulings that concern retirement plans, as gathered by the IRS Employee Plans office.
Revenue procedures that concern retirement plans, as gathered by the IRS Employee Plans office.
Announcements that concern retirement plans, as gathered by the IRS Employee Plans office.
See also: Internal Revenue Bulletins, where all revenue rulings, revenue procedures and announcements are published: http://www.irs.gov/irb/
See also: Advance copies of IRS revenue rulings, revenue procedures, announcements and other administrative documents are published for the press and tax professionals by the IRS: http://www.irs.gov/pub/irs-drop/
IRS Forms and Publications
Private Letter Rulings, Technical Advice Memoranda, Chief Counsel Advice
Note: these can be sorted by "Uniform Issue List number" (e.g., UIL 423.00-00 is "Employee Stock Purchase Plans").
Federal Interest Rates
Applicable Federal Rates
http://www.timevalue.com/products/applicable-federal-rates.aspx (TimeValue Software)
Weighted Average Interest Rate Table
Funding Yield Curve Segment Rates
Composite Corporate Bond Rate Table
Examination (Audit) Guidelines from the IRS Manual
http://www.irs.gov/Retirement-Plans/EP-Examination-Guidelines -- see also: EP Examination Process Guide - Section 5 - Audit Guidelines, which includes links to relevant IRS publications and various guidance applicable to EP examinations.
Employee Plans News (newsletter published by IRS)
IRS "Published Guidance" Resource Page
Hypertext list in chronological order (back to October 2000) of IRS Notices, Revenue Rulings, regulations, Announcements and more, all pertaining to retirement plans. Also has links to interest rate tables (monthly weighted-average interest rates), actuarial tables (section 7520 tables for valuing annuities, life estates, remainders and reversions), the IRS Priority Guidance Plan, and key legislative history affecting retirement plans.
Tax Information for the Benefits Practitioner
Hypertext links to information on retirement plan forms and publications; plan language resources (LRMs, alert guidelines, cumulative lists, etc.); overview of rules governing 401(k), SEP, SIMPLE IRA, and 403(b), etc.; list of IRS phone forums, benefits conferences, and educational services; the Employee Plans Compliance Resolution System; determination, opinion and advisory letters; examinations; retirement tax shelters requiring special disclosure ("abusive tax transactions"); and more.
Listing of Required Modifications (LRM) Language
Alert Guidelines, Explanations & Plan Deficiency Paragraphs
Cumulative List of Changes in Retirement Plan Qualification Requirements
Published by the IRS as the Employee Plans Continuing Professional Education Technical Instruction Program for fiscal years 1998, 1999, 2001, 2002, 2003, 2004, 2013 and 2014. (Not online: 2000, 2005-2012, and all fiscal years subsequent to 2014.)
Regulations also are published in the Federal Register (see "Federal Register," later in this document). See also the items listed under "Rulemaking and Regulations" at https://www.dol.gov/asp/regs/rulemaking.htm
Field Assistance Bulletins
Class Prohibited Transaction Exemptions, Individual PTEs, and EXPRO Exemptions
https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/exemptions (some are not yet online, though)
ERISA Advisory Council reports
See also: https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council (includes links to recent written witness statements submitted to the Council)
Search of Form 5500/5500-SF Filings
https://www.efast.dol.gov/welcome.html (for 2009 and later plan years; see the link entitled "To search for Form 5500/5500-SF filings submitted via the EFAST2 system, use the Form 5500/Form 5500-SF Search.")
Regulations also are published in the Federal Register (see "Federal Register," later in this document).
Current interest rates for use in termination of single-employer defined benefit
Forms for employers and plan administrators
Pension Search Directory (Unclaimed Pensions)
This online database enables individuals to determine whether PBGC holds benefits for them, under defined benefit plans taken over by PBGC.
Today's Federal Register
View each issue's table of contents, with clickable links to items
View particular page by specified number
Search the Federal Register
U.S. Supreme Court
Cornell Law School's Legal Information Institute provides links to U.S. Court of
Appeal, U.S. Tax Court, and U.S. Supreme Court cases
Law Library of Congress provides alternate links to U.S. Court of Appeal and U.S.
Supreme Court cases
District Court Opinions from many of the U.S. district courts
State Court Web Sites
U.S. Tax Court Opinions
Browse by Topic
Tip: Specifying "Income Security" as the "topic" will retrieve retirement income-related articles. Another useful topic is "Health."
Searchable database (select "Congressional Record" in the list in the left-hand
View a particular issue
Thomas Web server provides full text of bills, committee reports and some committee
hearings transcripts, at
House Committee on Ways and Means
Subcommittee on Health
House Committee on Education & the Workforce
Senate Committee on Finance
Senate Committee on Health, Education, Labor & Pensions
Senate Special Committee on Aging
The Joint Committee on Taxation "Blue Books" are excellent descriptions of recently
Other Joint Committee publications describe recently introduced bills.
Center for Retirement Research at Boston College
Employee Benefit Research Institute
EBRI Issue Briefs
International Society of Employee Benefit Specialists (Survey Results)
National Bureau of Economic Research (working papers, generally available as PDF
files for a $5 charge)
Pension Research Council of the Wharton School of the University of
Society of Actuaries
U.S. Government Accountability Office (GAO)